This study examines the effects of financial reporting complexity on investors' trading behavior. I find that more … disclosure, my investigation into the effects of reporting complexity on small and large investors should be of interest to … regulators concerned with reporting clarity and leveling the playing field across classes of investors …

I examine whether company-implemented disclosure committees help to improve non-GAAP reporting quality. I find that … receive comment letters about non-GAAP reporting, disclosure committees can help to improve non-GAAP reporting quality … experts and disclosure committee legal experts produces the strongest effect on non-GAAP reporting quality. In sum, my …

future earnings behavior of loss versus profit firms partially explain the contrasting results in prior studies. To conclude …

pronounced for hard-to-value firms, such as those reporting losses (Baker and Wurgler 2006). Using investor expectations of … for loss firms relative to profit firms. We also document predictable cross-sectional variation within losses, with the …

financial reporting. In addition, our results also speak to concerns raised by regulators and academics asserting that vivid …

financial reporting. In addition, our results also speak to concerns raised by regulators and academics asserting that vivid …